Question to the HM Treasury:

To ask Her Majesty's Government whether they will take into account the multi-channel nature of retail sales when (1) undertaking their fundamental review of business rates, and (2) considering the introduction of any form of online sales tax.

On 21 July, HM Treasury published a Call for Evidence for the fundamental review of business rates. The Call for Evidence invites stakeholders to contribute their views on ideas for reform on all elements of the business rates system and on alternative taxes.

As set out in the Call for Evidence, the fundamental review will have an interim report in Autumn 2020, ahead of concluding in Spring 2021.

The Government will consider all relevant evidence submitted to the review.